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The Dual Income Tax System in Sweden

Rédigé par : Gianella, d’Hardemare, d’Armaillé, Grosjean, Lemaître

Sweden was the first country to adopt a dual income tax system, with the progressive taxation of earned income and the flat-rate tax for capital income, under the 1991 tax reform. This reform, which set out to lower taxes and broaden tax bases, has had a positive long-term impact on business investment and labour supply. It was then followed by a significant cut in aggregate tax and social securit... Lire la suite

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Unequal Access to Day Nurseries and Related Economic Issues

Rédigé par : K. Ishii, P. Y. Le Floc’h, A. Massebieau, B. Royer

Formal childcare for young children before they start nursery school (école maternelle) has a dual objective: to support parents’ professional activity and to foster children’s cognitive development. Whilst the current shortfall in the childcare offering in France hampers the reduction of social and gender inequality, a number of measures are increasing recourse to childcare in day nurseries (crèc... Lire la suite